can availed credit on Triplicate copy for courier consigment

[Guest]

Dear All,

the above subject matter, please clarified with reference can we availed cenvat credit on triplicate copy of Bill of Entry.for courier consignment,

thanks and Regards,

PRADIP SIRSAT

[MUKUND THAKKAR]

sir,

you can availed cenvat credit on triplicate bill of entry because it is not specify in cenvat rules on which copy are you eligible to take credit. only mention BILL of entry.

[Guest]

Thanks for your quick reply,but we have been taken CENVAT Credit on Duplicate for Importer copy only, for indigenous we can take credit on Duplicate for transporter copy only.

hence request you to, please provide reference documents.

Thanks and Regards,

Pradip Sirsat

AI Summary

Cenvat credit admissibility: treat the bill of entry copy as the qualifying document for claiming input credit. The entitlement to Cenvat credit is tied to the Bill of Entry as the qualifying document; the Cenvat rules do not prescribe which physical copy (original, duplicate or triplicate) must be used to claim credit, so a triplicate bill of entry for courier consignments may be used, while practitioners note prevailing practice of claiming credit on duplicate importer or transporter copies and request authoritative references.